rtment of Revenue, Ministry of Finance has, vide office order Nos. 299 to 303, all dated 8.11.2011 notified the appointments of Ombudsman at Bangaluru, Ahmedabad, Mumbai, Lucknow and New Delhi. OFFICE ORDER NO.303/2011-Ad.I (appointment of I.T. Ombudsman at New Delhi) -Dated : 08/11/2011
hereas, the designated authority vide notification No. 15/4/2011-DGAD, dated the 4th October, 2011, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 4th October, 2011
In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central Government makes the following rules further to amend the Baggage Rules,1998, namely :- 1. (1) These rules may be called the Baggage (Amendment) Rules, 2011. (2) They shall come into force on the date of their publication in the Official Gazette.
Vipul Medcorp TPA Pvt Ltd & Ors v. CBDT (Delhi High Court)-The High Court held that payments made by the insurance company or the TPAs could be in the nature of business expenditure as per accounts/books maintained by them. However, tax has to be deducted under Section 194J of the Act if the payment is made to a resident person towards fees for professional services. Further, the nature of payment in the hands of the payee/recipient is relevant and that determines whether tax needs to be deducted or not. Section 194J of the Act does not specify that the payer must have availed and taken benefit of the professional services.
